What is the GST (IGST) rate for HSN code 85395100?

HSN code 85395100 (Light-emitting diode (LED) modules) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85395100?

The Basic Customs Duty (BCD) for HSN code 85395100 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What is the unit of measurement for HSN code 85395100?

The standard unit of quantity (UQC) for HSN code 85395100 is u, as listed in the Customs Tariff.

Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 85395100

Q: What does HSN code 85395100 cover?

HSN code 85395100 covers Light-emitting diode (LED) modules. It sits under Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

Q: What is the HSN code for Light-emitting diode (LED) modules?

The HSN code for Light-emitting diode (LED) modules is 85395100, classified under Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles of India's Customs Tariff (ITC-HS).

85395100

18% IGSTSchedule II

Light-emitting diode (LED) modules

8539510018% IGST · Schedule II

Light-emitting diode (LED) modules

Importing this at the standard rate costs ≈ ₹49.15 in duty for every ₹100 of shipment value. Source from Least Developed Countries and BCD drops to 0% — a saving worth checking before you book.

Total duty (MFN)

49.15%

≈ ₹49.15 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Shipment value (CIF — goods + insurance + freight)

₹

Country / FTA you're importing from

FTA rates need a valid Certificate of Origin and Rules-of-Origin compliance — the preferential rate isn't automatic.

Goods value (CIF)₹10,00,000

Basic Customs Duty (0%)₹0

AIDC (4%)₹40,000

Social Welfare Surcharge (10%)₹4,000

IGST (18%)₹1,87,920

Total duty payable₹2,31,920

Total landed cost₹12,31,920

You save ₹2,59,600 vs sourcing at the standard rate.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

Least Developed CountriesBest rate0%save 20pp
Nepal0%save 20pp
SAFTA (LDC) countries0%save 20pp
Sri Lanka0%save 20pp
United Arab Emirats0%save 20pp
ASEAN countries5%save 15pp
Philippines5%save 15pp
SAFTA countries5%save 15pp
Singapore10%save 10pp
MFN — no FTA (baseline)20%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

85395100IGST18%Total49.15%

Back to HSN Code Finder

Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)·Last reviewed: June 17, 2026

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitu

BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

20%₹20.00

AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

20%₹4.00

SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹2.40

IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹22.75Notif. 045/2025-I229

Total Duty49.15%≈ ₹49.15 per ₹100 of CIF

How it's calculated

For an assessable value of ₹100:

BCD = AV × 20% = ₹20.00
AIDC = BCD × 20% = ₹4.00
SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
IGST = (AV + BCD + AIDC + SWS) × 18% = ₹22.75
Total Duty = BCD + AIDC + SWS + IGST = ₹49.15 (49.15%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Least Developed Countries(−20 pp vs MFN)

MFN (no FTA)

20%

baseline

Least Developed CountriesBest

−20 pp vs MFN

Nepal

−20 pp vs MFN

SAFTA (LDC) countries

−20 pp vs MFN

Sri Lanka

−20 pp vs MFN

United Arab Emirats

−20 pp vs MFN

ASEAN countries

−15 pp vs MFN

Philippines

−15 pp vs MFN

SAFTA countries

−15 pp vs MFN

Singapore

10%

−10 pp vs MFN

Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

*SELF-BALLASTED LED LAMPS FOR GENERAL LIGHTING SERVICES MUST CONFIRM TO IS 16102:PART 1:2012.FIXED GENERAL PURPOSE LED LUMINARIES MUST CONFIRM TO IS 10322:PART 5:SEC 1:2012.RECESSED LED LUMINARIES MUST CONFIRM TO IS 10322:PART 5:SEC 2:2012.LED LUMINARIES FOR ROAD AND STREET LIGHTINGS MUST CONFIRM TO IS 10322:PART 5:SEC 3:2012.LED FLOOD LIGHTS MUST CONFIRM TO IS 10322:PART 5:SEC 5:2013.LED HAND LAMPS MUST CONFIRM TO IS 10322:PART 5:SEC 6:2013.LED LIGHTING CHAINS MUST CONFIRM TO IS 10322:PART 5:SEC 7:2017.LED LUMINARIES FOR EMERGENCY LIGHTING MUST CONFIRM TO IS 10322:PART 5:SEC 8:2013.GOODS OR ARTICLES SHALL CONFORM TO THE CORRESPONDING INDIAN STANDARD AND SHALL BEAR THE STANDARD MARK UNDER A LICENSE FROM THE BUREAU OF INDIAN STANDARDS AS PER SCHEME II OF SCHEDULE II OF BUREAU OF INDIAN STANDARDS (CONFORMITY ASSESSMENT) REGULATIONS, 2018.REFER THE ELECTRONICS AND INFORMATION TECHNOLOGY GOODS (REQUIREMENT OF COMPULSORY REGISTRATION) ORDER, 2021.S.O.1248(E) DT 18-03-2021 & GEN NOTE 2(C) OF IMPORT POLICY* AS PER POLICY CONDITION 7 OF CH-85, RANDOM SAMPLING HAS BEEN ENABLED FOR LED PRODUCTS AND DC OR AC SUPPLIED CONTROL GEARS FOR LED MODULES AS NOTIFIED UNDER CRO, 2012. REF DGFT NTFN 32/2015-20 DT 17-09-2020.*

Where this code sits

Section XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Tariff hierarchy

1
8539Heading (4-digit)
ELECTRIC FILAMENT OR DISCHARGE LAMPS INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS, ARC-LAMPS; LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
2
85395100Tariff Item (8-digit)
Light-emitting diode (LED) modules

What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

First 2 digits: Chapter (e.g. 85)
Digits 3–4: Heading
Digits 5–6: Subheading (WCO-aligned)
Last 2 digits: Indian ITC extension for added granularity

Read the full explainer →

Why is the right HSN code important?

Ensures correct calculation of customs duties and taxes.
Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
Helps avoid clearance delays, penalties or reclassification disputes.

Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

• Reusing outdated or incorrect codes from old shipments
• Mixing up similar product codes without checking descriptions
• Ignoring the last 2 digits which affect Indian duty rates
• Not considering composition, end use or manufacturing process
• Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

• Physical product inspection
• Material composition / manufacturing process
• Intended end-use
• Latest customs notifications & advance rulings

Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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HSN Code 85395100 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

Still have questions? Our support team is here to help 24/7.